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Substitution of new section for section 61.

Section 128 - Act - INDIRECT TAXES Customs - Finance Act - Section 128 - 128. In the Customs Act, for section 61, the following section shall be substituted, namely:- Period for which goods may remain warehoused. 61.(1) Any warehoused goods may remain in the warehouse in which they are deposited or in any warehouse to which they may be removed,- (a) in the case of capital goods intended for use in any hundred per cent. export oriented undertaking or electronic hardware technology park unit or so .....

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warehouse; and (c) in the case of any other goods, till the expiry of one year from the date on which the proper officer has made an order under sub-section (1) of section 60: Provided that in the case of any goods referred to in this clause, the Principal Commissioner of Customs or Commissioner of Customs may, on sufficient cause being shown, extend the period for which the goods may remain in the warehouse, by not more than one year at a time: Provided further that where such goods are likely .....

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